[Patch, Fortran] PR55134 - Fix ASSOCIATE handling of arrays

[Tobias Burnus]

With "ASSOCIATE (A => array)", one generates internally "A" as 
AS_DEFERRED array. However, it is neither a pointer nor allocatable, 
unless "array" is.

When passing "A" as actual argument to a non-descriptor dummy, 
trans-array.c assumed that the actual argument had no descriptor, which 
lead to wrong code.

Build and regtested on x86-64-gnu-linux.
OK for the trunk?

Tobias
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